Background and problem - Integrated reporting is a hot topic today and is predicted to be the future of companies? external reporting. In December 2013 a new framework on integrated reporting was released and one part of the framework concerns governance and how it supports the organization?s value creation. A recent study on integrated reporting in Sweden showed the area of governance to be poorly reported.

Title: Co-operative, prevent or complement? - An essay on the relationships between control systems. Authors: Kim Eriksson and Victoria KarlssonPurpose: The essay aims to describe the relations between control systems and how they related to each other, based on an operationalization of the control systems. Research question: What are the control systems relations to each other? With regards whether control systems co-operative, prevents and/or complement each other.Theoretical framework: The essays theoretical framework is based on Malmi and Browns (2008) description of five different control systems and control mechanisms associated with each control system.   Research methodology: The method was based on three different data collection methods. These methods were observations, documentation, and semi-structured interviews.Conclusions: It is concluded that the control systems has comprehensive relations. Control systems have more, than one, relation to each other..

Frågeställning: Hur ser bankernas kreditbedömning för små och medelstora företag ut och hur kommer den att förändras i och med införandet av de nya regelverken K2 och K3? Hur resonerar banker vid kreditbedömning när företag redovisar enligt K2 och K3?Vill bankerna styra åt en viss tillämpning eller önskar de rapportering på basis av den löpande bokföringen?Syfte: Syftet med detta examensarbete är att undersöka och analysera bankers kreditbedömning för små och medelstora företag, samt vilken påverkan kreditbedömningen kommer få efter införandet av de nya redovisningsregelverken.Metod: Studien hade en deduktiv forskningsansats och metoden var kvalitativ. Semistrukturerade intervjuer genomfördes som datainsamlingsmetod. Empirin analyserades med hjälp av den referensram som blev insamlad under en litteraturstudie och en artikelsökning.Slutsats: Studien visade att kreditbedömningens utgångspunkt är väldigt lika för de undersökta bankerna. Bankernas kreditbedömning har ännu inte påverkats av de nya regelverken K2 och K3 men det kan ändras i framtiden.

Today's high oil prices and more stringent environmental requirements have led to that manufacturers of mobile construction equipment try to make their products more energy efficient. With this in mind a project about hybridization of hydraulic systems has been formed. The purpose of this project was to analyze the savings that can be achieved by hybridization of hydraulic systems. A reach stacker truck (Kalmar DRD450-80S4XS) were simulated in some load cases with conventional hydraulic systems and with three types of hybridized hydraulic systems. Different parts of the hydraulic systems were also analyzed separately.

There are some key elements which distinguish a general operating system, such as Linux, from a Real Time operating system, such as OSE. The later belongs to the category of soft Real Time systems while Linux is a general operating system, with significantly improved real time properties after version 2.6. These improvements make it interesting to compare the two systems.When comparing two operating systems, there are a number of issues which have to be considered. One way to measure the performance of the systems is by studying the time consumption for the same functionality and hardware.During the study, the items that appeared as the most important for the performance of the systems, were: process primitives, system primitives, interprocess communication, context switches and interrupt latency.This work demonstrates that it is possible and reasonable to do performance testing on two different operating systems. The implemented tests cover a number of basic functionalities, which appeared to be the most crucial ones for the performance of the systems..

Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.

The economic crisis has affected the airline industry as much as it has affected all other industries in the world. The small airlines and maintenance organisations must find new opportunities and options in order to survive the harsh crisis. Priority Aero Maintenance is now an approved maintenance organisation performing maintenance on aircrafts, engines and components. The company sees economic gains in the future by becoming an approved organisation that follows the European Aviation Safety Agency guidelines (EASA) and meets the requirements outlined in the rules of Part-M.In order for the company to become an approved organization, responsible for continuing airworthiness of aircraft, a handbook should be presented to the local authority. This handbook describes the company?s responsibility for the continuing airworthiness in order for the authorities to get an insight into the company and its work.This thesis resulted in a draft of CAME (Continuing Airworthiness Management Exposition) and this draft has been approved by Priority Aero Maintenance.The CAME will in the future be used by the company as a basis for developing a more detailed manual to be presented to and approved by the Swedish Aviation Authority (Transportstyrelsen)..

Application Lifecycle Management (ALM) is a genre of computerized systems which allows system development corporations to efficiently and more easily manage, maintain and handle the applications lifecycle. These ALM systems have a wide variety of tools which can be integrated to enable and support collaborative work, while they act at the core of the organisation. Todays ALM systems support flexible system development methods throughout the entire development process. This paper focuses on a case-study of a Swedish business- and technology corporation and their use of two ALM systems with an aim to unravel the differences between these systems and their functionality to serve as a basis for decision making regarding their utilization of best practice with their ALM-Systems. Meanwhile we studied their approach to ALM systems to see if they were using them according to the initial idea of ALM systems.

The Employment Protection Act (1982:80) provides provisions regarding priority of re-employment. A few cases where these provisions have been subject to examination, have been discussed thoroughly in SOU 2014:55. In these cases the Labour Court has identified the question whether the provisions regarding priority of re-employment can be subject to circumvention in an illegal manner. The Labour Court has stated that it would be incompatible with the sense of justice if the provisions could be circumvented to the detriment of employees entitled to priority of re-employment. However, the Labour Court stated that certain conditions have to be imposed for the assessment.After analysis of the conditions, it is established that they are deemed to cause major difficulties for employees, why it is held that the purpose and the function of the conditions are not achieved. The purpose of the essay is therefore to investigate whether the application of the conditions imposed by the Labour Court, need to undergo modifications to meet the underlying purpose of the creation of the conditions.By reason of the difficulty with the conditions, the essay provides three different amendments in which two of the amendments are ascertained to not contribute to such an improvement that they should actually be applied.

Examensarbetet utfördes på Priority Aero Maintenance som är belägna vid Arlanda flygplats, Stockholm. Priority Aero Maintenance är i enlighet med EASA Part 145 en godkänd underhållsorganisation och utför all sorts underhåll på ett flertal olika flygplanstyper.Underhållsarbete är ett mycket noggrant arbete som följer, av underhållsorganisationen själva, bestämda procedurer och rutiner. Hur arbetet utförs ska vara godkänt av myndigheten och finns beskrivet i underhållsorganisationens MOE, Maintenance Organisation Exposition, även kallad verkstadshandbok.Vid underhållsarbete finns det framtagna underhållskort eller jobbkort. Där varje jobbkort specificerar en särskild underhållsåtgärd. Då en underhållsorganisation åtar sig ett större underhållsarbete innebär detta således en hantering av hundratals jobbkort.Då Priority Aero Maintenance inte har en fast struktur för hur hanteringen av jobbkort ser ut, med avseende på sortering inför en underhållscheck.

In almost every workplace today IT-systems have strong and significant roll in theeveryday work. It is therefore important that the systems have a good functionalityand that they work as an aid for the users. This thesis aims to study the systems atthe company Telge Nät and to analyse them from a usability perspective. By using thisperspective it has been obvious how difficult it is to make improvements on usability,once the system is in place. Even other larger improvements of the systems aredifficult to make at this stage and this is something that the users are aware of.

Milkability or ease of milking, has higher importance today for Swedish dairy cattle producers after the introduction of milking parlours and automatic milking systems. Milkability is the cow?s ability to quickly milk out and be completely milked. There are several measures of milkability available. Today the farmer measures the traits subjectively in relation to the conformation scoring of the cow 30-270 days after her first calving.

This essay is about testing the validity of an article written by Jonas Löwgren, called The use qualities of digital design. The study we have executed is about testing the featured qualities of digital design in the article on two search systems located in the library of Stockholm University and Södertörn University respectively to see how they are able to be applied on search systems. To acquire the information for the study, we handed out a written inquire among users of those systems. The result of this quantitative study shows us that many that five of Löwgrens qualities is likely to be present on the systems. Our conclusion is that five of these are appliable on search systems.

Banking systems in India is quite popular and it needs some more changes to reach all the customers. Lack of the service is main problem in Indian baking system. If the common person wants to open the account, it take?s little bit high cost and banks are not near the people location. Due to the Lack of service, people do not want to be a customer of the bank.

 Saab Microwave Systems (SMW) is a business unit within Saab AB that manufactures and develops different types of radar- and sensor systems for naval, airborne and ground based forces as well as within the market for civil security. In addition to the manufacturing of radar and sensor systems they also provide different types of service concepts. The business unit has 50 years of experience within the area of developing radar systems and is considered to be one of the market leaders. When applying an assemble-to-order production strategy with products at this level of cost price the product lead-time is vital and becomes an important part of the strategy within marketing and sales. Within SMW there is a new department called Supply Management (SM) that provides the supply of incoming and outgoing material. Within SM there are four sub-departments working with activities such as planning, purchasing, receiving inspection, storage and distribution.